viii
PERAN DESA PAT LIKUR DALAM PROSES PENGELOLAAN KEUANGAN DESA ADAT
(Studi Kasus Desa Pakraman Bebetin, Kecamatan Sawan, Kabupaten Buleleng, Provinsi Bali)
Oleh
Kadek Kartika Gita Wahyuni, NIM 1817051215 Jurusan Ekonomi dan Akuntansi
ABSTRAK
Tujuan penelitian ini yakni : 1) Untuk mengetahui latar belakang Desa Pat Likur terbentuk dan terlibat dalam pengelolaan keuangan Desa Adat Bebetin, 2) Untuk mengetahui tata aturan yang terdapat dalam awig-awig yang mengatur peranan Desa Pat Likur dalam pengelolaan keuangan Desa Adat Bebetin, dan 3) Untuk mengetahui prosedur pengelolaan keuangan adat yang melibatkan tokoh masyarakat yang tergabung dalam Desa Pat Likur. Pengumpulan data melalui observasi, wawancara serta pengumpulan dokumen. Hasil penelitian menunjukkan bahwa pengelolaan keuangan Desa Adat Bebetin dilandasi oleh proses transparansi dan akuntabilitas melalui peran prajuru Desa Pat Likur, yakni konsep transparansi dan akuntabilitas berbasis spiritual dengan Tri Hita Karana dan konsep transparansi dan akuntabilitas berbasis budaya dengan awig-awig dan dan prajuru Desa Pat Likur.
Kata-kata kunci: desa adat, pengelolaan keuangan
ix
THE ROLE OF PAT LIKUR VILLAGE IN THE FINANCIAL MANAGEMENT PROCESS OF TRADITIONAL VILLAGE (Case Study of Bebetin Pakraman Village, Sawan District, Buleleng
Regency, Bali Province)
By
Kadek Kartika Gita Wahyuni, NIM 1817051215 S1 Accounting Study Pragram
ABSTRACT
The purpose of this study is: 1) to identify the background of villages Pat likur is formed and is involved in the financial management of the bebetin village,2) to find out the rules of the governing body The role of the village of pat likur in the financial management of the bebetin village, and 3)To find out the customary financial management procedures involving personalities. People belong to the village of pat likur. Data gathering through Observation, interview, and collection of documents. Research shows that the traditional finance of the village is based on transparency and transparency Accountability through the role of the village soldier of pat likur, which is the concept of transparency and Spiritual-based accountability with tri hita karana and the concept of transparency And cultural accountability with the awig-awig and the village soldiers of pat Likur.
Key words: traditional village, financial management
